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The Political Logic of Taxation in China

Pekingology

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The Political Explanations for Beijing's Decline to Pursue Tax Reform

I want to ask a quick follow-up question on the 94 tax reform. I'm curious, first of all, in the case of 1994, what gave Beijing the confidence and authority to move forward with that tax reform? Given that it would have angered or frustrated a large number of local interests? Okay, so I think at that time, the central government had no other choice.

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